Iowa Freedom of Information Guidelines

Every citizen has the right to examine and copy public records, including information stored or preserved by a state agency, unless its disclosure is specifically prohibited by law.

Iowa's Fair Information Practices Act requires that the Iowa Department of Revenue inform the public about our use of the information that is compiled as a result of our normal business operations, how we use this information, and how the public can gain access to public records.

Access to Information

As part of its tax financial responsibilities, the Iowa Department of Revenue collects many types of information. Much of the information concerns individual and business financial matters or other personal information.

This type of information is generally required to be kept confidential, and access by individual members of the public to confidential information is extremely limited. However, in most situations, individuals and businesses may have access to confidential records about themselves.

The Department also keeps records that are not confidential. Access to these open records is possible upon request.

A listing of public and confidential record systems can be found in Chapter 5 of the Department's rules of the Iowa Administrative Code. Since the list is extensive, it is not given here. In order to examine or obtain any available information, contact Taxpayer Services to be transferred to the office or division that keeps the information. Chapter 5 can be found in our tax research library under General Administrative Provisions > Rules and Regulations.

Please note: The Lottery is not a division of the Iowa Department of Revenue. The Lottery collects information about individuals and businesses that apply for licenses to act as Lottery retailers, to supply goods or services to the Lottery, or to claim Lottery prizes. The Lottery also collects information from members of the public to conduct research projects.

Public Information

Following is a partial list of the types of information that may be released upon request:

Use of Information

The information retained by the Department is needed to:

Correction of Records

Taxpayers who feel that the Department's records contain information that is in error or that needs further explanation have a right to file amended forms or to put a written statement in the record explaining the discrepancy.

Routine Information Sharing

As required by law, the Department routinely provides information from tax forms and other records to certain individuals outside the Department. Confidential information is only shared under circumstances when confidentiality is maintained.

Information routinely shared with others includes:

Required Information on Forms and on Records

Department forms and records are usually designed so that only required information is requested. If information is left to the discretion of the person completing the form, the directions will say so.

If information required by statute or administrative rule is not provided or is fraudulently provided, civil or criminal penalties authorized by law or the loss of benefits, privileges, awards, licenses, or prizes provided may result. It may also result in delays associated with the processing of licenses, awards, prizes, refunds, or other payments by the Department.

For answers to your tax questions, contact:

Iowa Department of Revenue
Taxpayer Services
PO Box 10457
Des Moines, IA 50306

If calling from the Des Moines area or from out of state: (515) 281-3114 If calling from elsewhere in Iowa or from the Omaha, Moline, or Rock Island calling areas: 1-800-367-3388

If you request confidential tax information by e-mail
After writing your question, please give us a name and daytime phone number. If your question is complex, we may need to call you. Our response to your request may include confidential tax information; however, in no case will an e-mail include Federal Tax Information.

To protect your privacy, you must authorize the Department of Revenue to transmit this confidential information via e-mail.
The Department will respond to a request for confidential information only after you authorize us to do so by answering the following three questions:

  1. Do you authorize the Iowa Department of Revenue to e-mail confidential information you may request?
  2. To what e-mail address do you want us to send confidential information?
  3. Do you acknowledge that e-mail transmissions are not always secure?

79-104 (03/07/12)